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JOURNAL OF ACCOUNTING AND FINANCE
The Tax Gap: It’s Impact on Accounting Professionals and Academic Curriculum
Author(s): Mark Washburn, Mary Fischer
Citation: Mark Washburn, Mary Fischer, (2012) "The Tax Gap: It’s Impact on Accounting Professionals and Academic Curriculum," Journal of Accounting and Finance, Vol. 12, Iss. 5, pp. 26 - 33
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The Internal Revenue Service is growing increasingly concerned about the tax gap. The tax gap describes and estimates a measure of taxpayer non-compliance based on nonfiled tax returns and/or nonpayment of the correct amount of tax in a timely manner. Typically, this non-compliance is measured in three ways: non-filing of tax returns, underreporting of tax, and underpayment of tax. This paper examines tax gap data recently released by the IRS and explores the classroom implications for tax instruction, ethical issues encountered by the practitioner community, and the obligation of classroom instructors to embrace the AICPA Model Tax Curriculum.
